Short rentals, everything changes. From 1 January 2023 the new reporting obligations to the Revenue Agency will come into force. The changes will concern leases not exceeding 30 days relating to residential properties. Let’s take a closer look at the situation.
From 1 January 2023for the contracts lasting no more than 30 days relating to residential property will come into effect new obligationsfirst on all those of communication some data to the Revenue Agency.
Let’s see the main news in the following article.
Short-term rentals: new obligations from 2023
From 1 January 2023, also for short rentals theobligation to communicate to the Revenue Agency the year of the lease and the cadastral data of the apartment rentedin addition to all other information already mandatory today.
The novelty will affect the leases not exceeding 30 days relating to residential propertystipulated by natural persons, outside the exercise of business activities, even if they include the supply of linen and house cleaning (these are also equivalent to contracts of sublease And concession for use to third parties for considerationprovided they are stipulated by natural persons, directly or through real estate intermediaries).
There are two main reasons behind the innovations introduced by the Revenue Agency:
- identify more precisely the characteristics of the contract and the lease period;
- exactly identify the property in the case of multiple contracts relating to the same owner (the cadastral data, in fact, allow to carry out the appropriate checks on the real estate unit based on the urban building cadastre and the owners of the building).
Short rentals: the other news
In addition to the two new elements just seen, theobligation to communicate all the following data also for short-term rentals:
- name of the landlord;
- surname of the landlord;
- tax code of the lessor;
- duration of the contract;
- address of the leased property;
- amount of the gross consideration.
For those who operate as withholding agents, and therefore apply the 21% withholding tax on rents and fees, the communication must be sent exclusively through Unique Certification. All the others, on the other hand, will be able to make communications through i telematic services of the Revenue Agency by 30 June of the year following the date of signature and stipulation of the contract.